Due to the fact that work processes in international Group companies are increasingly free of geographical and organizational boundaries in relation to markets and products, so-called "matrix managers" can directly instruct the personnel assigned to them throughout the Group. This often leads to deviations from the conditions under company law when they issue instructions for the management of co-operation on a cross-company basis (i.e., practically bypassing management levels). This requires special precautions and careful planning, especially with regard to management liabilities.

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